{"data":{"id":"us-ny/n.y.-tax-law-1448-s","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1448-s","heading":"Apportionment","body":"§ 1448-s. Apportionment. The local law adopted by the legislative body\nof the county of Essex shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without the county of Essex.","path":["Tax Law","Article 31-B-1. Tax On Real Estate Transfers In the County of Essex"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1448-S","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"6f715ae5190fc7737ad62def1de315ca7ecead50a5e3fac6d8c3ac8ce2b56df8","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1448-r","next":"us-ny/n.y.-tax-law-1448-t"},"notice":"GroundRules: Original legal text. Not legal advice."}